v3.26.1
Revenues
 6 Months Ended
Dec. 31, 2025
Revenues [Abstract]  
Revenues

Note 3 — Revenues  

 

Revenues are recognized when control of the promised services and deliverables are transferred to the Group’s clients at an amount that reflects the considerations the Group expects to be entitled to and receive in exchange for services and deliverables rendered.

The following table presents the Group’s revenues disaggregated by service lines for the six months ended December 31, 2025 and 2024:

 

   For the six months ended
December 31,		 
   2024   2025 
   HKD   HKD   US$ 
Employment services  $5,038,418   $5,329,806   $684,775 
Payroll outsourcing services  $8,686,075   $8,702,307   $1,118,074 
Total revenues  $13,724,493   $14,032,113   $1,802,849 

 

The following table presented the Group’s revenues disaggregated by service lines and geographic location of the employees of our customers for the six months ended December 31, 2025 and 2024:

 

   For the six months ended
December 31,		 
   2024   2025   2025 
Revenues  HKD   HKD   US$ 
Hong Kong  $446,999   $425,982   $54,730 
Macau   36,000    24,037    3,088 
PRC   2,593,720    2,711,617    348,389 
Taiwan   1,540,392    1,470,822    188,972 
Japan   42,584    69,761    8,963 
Australia   120,056    
-
    
-
 
Thailand   12,098    32,471    4,172 
Malaysia   
-
    177,869    22,853 
Vietnam   
-
    19,488    2,504 
India   10,346    99,486    12,782 
Indonesia   
-
    27,068    3,478 
Philippines   53,125    13,349    1,715 
Singapore   36,790    79,179    10,173 
South Korea   146,308    71,172    9,144 
Italy   
-
    107,505    13,812 
Total employment services   5,038,418    5,329,806    684,775 
Hong Kong   424,836    817,924    105,087 
Macau   219,605    264,882    34,032 
PRC   7,856,625    7,468,402    959,541 
Taiwan   160,312    102,954    13,228 
India   24,697    48,145    6,186 
Total payroll outsourcing services   8,686,075    8,702,307    1,118,074 
Total revenues  $13,724,493   $14,032,113   $1,802,849 

 

The following table presents the Group’s revenues disaggregated by the timing of revenue recognition for the six months ended December 31, 2025 and 2024:

 

   For the six months ended
December 31,		 
   2024   2025 
   HKD   HKD   US$ 
Services transferred over time  $13,724,493   $14,032,113   $1,802,849 
Total revenues  $13,724,493   $14,032,113   $1,802,849